The French Tax Administration has introduced new guidelines allowing taxpayers to correct invoices with incorrectly charged VAT within a two-year window, aligning with the tax authorities' three-year reassessment period. Suppliers can now recover wrongly invoiced VAT until December 31 of the second year following the taxable event, and they no longer need to prove good faith in their error to qualify for reimbursement.
Guidelines for incorrectly invoiced VAT under new administrative standards in France
Public
France
Author: Nikola Novković
Category:
Fiscal subject related
Views:
552
Content accuracy validation date:
21.02.2025
Content accuracy validation time:
09:19h
The French Tax Administration published a guideline that clarifies the conditions for amending VAT invoices issued with incorrectly charged French VAT.
The modified French administrative guidelines aim to adjust claim periods for improperly invoiced and deducted Value Added Tax (VAT), aligning with the tax authorities' three-year reassessment window.
This alignment allows taxpayers to correct invoices within a two-year timeframe. Specifically, the new guidelines stipulate that a reassessment of incorrectly deducted VAT serves as a trigger for reopening the claim period for suppliers. This means suppliers can recover VAT until December 31st of the second year following the taxable event if their wrongly deducted VAT is reevaluated.
For example, if a supplier incorrectly invoiced French VAT in 2022 and the customer's request to deduct this VAT in 2025 is denied due to a tax audit or an application for a VAT refund, the supplier may, if applicable, issue an amended invoice in 2025 that does not include VAT, or by December 31, 2027, the supplier may regularize the wrong VAT that was originally collected. Previously, no new deadline was issued due to the administration's lack of clarification, and the risk of the correction cut-off remained on December 31, 2024. The publication's release implies that there might now be a longer window for changing or removing French VAT.
Moreover, the revised instructions provide relief to taxpayers who have mistakenly invoiced VAT. These taxpayers are no longer required to demonstrate good faith in their error to receive reimbursement, provided there is no risk of loss to the Treasury. This shift encourages a thorough examination of VAT procedures to identify unresolved regularizations.
Other news from France
Key Dates for France’s 2025 Summer Sales Periods with Specifics for Certain Regions
Public
France
Author: Tara Nedeljković
France
Author: Tara Nedeljković
These variations allow local adaptation while maintaining fairness and consistency under national rules. In France, the dates of seasonal sales are strictly regulated by law, ensuring consistency and fairness across the country in relation to sales periods, and below are reminders and exact dates relevant for this summer season. According to Article L. 310-3 of the Commercial Code and the Order o... Read more
Electronic Invoicing and Reporting in France: Key Deadlines and Impact
France
Author: Tara Nedeljković
France’s mandatory electronic invoicing and e-reporting reform will start in September 2026, with gradual implementation until September 2027, when all businesses—including SMEs and micro-enterprises—must issue e-invoices via accredited PDP platforms. Since 2021, e-invoicing has been required for transactions with public entities, but the upcoming reform extends this to all B2B transactions within France, alongside new e-reporting obligations covering domestic, B2C, and cross-border transactions. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Mandatory e-invoicing in France is moving forward with detailed requirements.
France
Author: Tara Nedeljković
France is advancing its mandatory B2B e-invoicing and e-reporting reform, with the latest updates marking a shift from planning to implementation. In May 2025, version 1.07.3 of the Factur-X format was released, fully aligned with EU standards, alongside new AFNOR technical specifications detailing mandatory invoice structure and syntax. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login